t summary for Mitchell Manufacturing's Canning Department. Equivalent Units of Productiorn Units Completed and transferred out Units in Ending Work in Process: Direct Materials (15,000 t 100%) conversion (15,000 t 80%) Equivalent Units of Production Direct Materials Conversion 88,000 15, 88 103, 88, 000 12,000 100, 000 Cost per Equivalent Unit Costs of beginning work in process Costs incurred this period Total costs Cost per equivalent unit 41, 400 138, 700 $180, 10e $ 6, 988 186, 700 $247, 600 1.75 per EUP 2.48 per EUP If the units c ompleted were transferred to the Labeling Department, what is the appropriate journal entry to transfer the conversion costs